WEST VIRGINIA CODE

WVC 11A-1-9
§11A-1-9. Payment of taxes by co-owner or other interested party;
lien.
Any owner of real estate whose interest is not subject to
separate assessment, or any person having a lien on the land, or
on an undivided interest therein, or any other person having an
interest in the land, or in an undivided interest therein, which
he desires to protect, shall be allowed to pay the whole, but not
a part, of the taxes assessed thereon. Any co-owner of real
estate whose interest is subject to separate assessment shall be
allowed at his election to pay the taxes either on his own
interest alone or in addition thereto upon the interest of any or
all of his co-owners. If his own or any other interest less than
the whole, on which he desires to pay the taxes, was included in
a group assessment, he must before payment have the group
assessment split and must secure from the assessor and present to
the sheriff a certificate setting forth the changes made in the
assessment. The sheriff shall make the necessary changes in his
records, prepare new tax bills to conform thereto, and then
deliver the certificate to the clerk of the county court, who
shall note the changes on his records.

One who pays taxes on the interest of any other person shall
be subrogated to the lien of the state upon such interest. He
shall lose his right to the lien, however, unless within thirty
days after payment he shall file with the clerk of the county
court his claim in writing against the owner of such interest,
together with the tax receipt or a duplicate thereof. The clerk
shall docket the claim on the judgment lien docket in his office and properly index the same. Such lien may be enforced as other
judgment liens are enforced.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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